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In this tutorial, the speaker introduces the use of checkboxes in Google Sheets, aiming to explore creative applications beyond basic usage. Starting from a new sheet, the presenter notes that checkboxes are commonly used in to-do lists, referencing a previous video on creating an interactive to-do list using checkboxes and the IF function. The focus of this session is solely on enhancing the functionalities of checkboxes. The tutorial starts with the basics, illustrating how tasks and assignees might be organized within a list, setting the stage for more advanced techniques involving checkboxes.